The Gaps Framework

As indicated earlier, this study draws on Bui and Porter’s (2010) expectations–performance framework by examining several gaps more intensively and by focusing on four important stakeholder groups. Figure 4.3 shows the framework developed for this study which focused on the four key gaps:

1. Expectation gap 2. Performance gap 3. Constraints gap

4. Expectation–performance gap

However, unlike the study by Bui and Porter (2010) which did not classify the different generic skills, this study considers the different generic skill under the five broad categories mentioned above. This will show more clearly where skills gaps appear. In addition, this present study apart from exploring the perceptions of educators, employers and students, also explores the perceptions of accounting graduates. The views of graduates are included as they are also important stakeholders in accounting education and may have different views from students who have not graduated.

For this study, the framework of Bui and Porter (2010) was modified so that the perceptions of multiple stakeholders could be considered, which was one of the goals of this research. Specifically, the views of employers, graduates, educators and final-year students were incorporated into the framework to examine the expectations and performance gaps. Having

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multiple viewpoints also permitted this study to compare and contrast the constraints perceived by the stakeholder groups directly involved in the accounting education system (educators, final-year students and graduates). The researcher also included an evaluation of generic skills as perceived by the different groups to give an initial indication of the similarities and differences between and among the different stakeholder groups, and possibly to give an indication of why certain expectation and performance gaps were arising (e.g. if employers considered personal skills to be highly important but educators did not, this would provide an immediate explanation as to why educators were not providing students with opportunities to develop these skills). By extending the original framework of Bui and Porter (2010) allows the examination of the level of competency accounting graduates have acquired and achieved as perceived by the different stakeholder groups.

Therefore, this study’s exploration of expectation gap will look at the expectations of final year students and graduates, accounting educators and employers in Saudi Arabia, comparing and contrasting their perceptions.

Key questions relating to expectation gap include:

(1) Is there a gap between the perceptions of final year students and educators regarding the level of different generic skills graduates should acquire upon completion of academic study?

(2) Is there a gap between the perceptions of final year students and graduates regarding the level of different generic skills graduates should acquire upon completion of academic study?

(3) Is there a gap between the perceptions of final year students and employers regarding the level of different generic skills graduates should acquire upon completion of academic study?

(4) Is there a gap between the perceptions of graduates and accounting educators regarding the level of different generic skills graduates should acquire upon completion of academic study?

(5) Is there a gap between the perceptions of educators and employers regarding the level of different generic skills graduates should acquire upon completion of academic study?

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(6) Is there a gap the perceptions of graduates and employers regarding the level of different generic skills graduates should acquire upon completion of academic study? For performance gap, this study compares final year students’ and graduates’ perceptions, as well as how their perceptions compare with the perceptions of accounting educators and employers. Questions that will be explored include:

(1) Is there a gap between educators’ beliefs about the level of generic skills accounting graduates have acquired upon completion of academic study, and final year students’ self-perceptions about the level of generic skills they expect to acquire upon completion of their academic study?

(2) Is there a gap between final year students’ self-perceptions about the level of generic skills they expect to acquire upon completion of their academic study and graduates’ beliefs about the level of generic skills accounting graduates have acquired upon completion of academic study?

(3) Is there a gap between employers’ perceptions of the level of generic skills acquired by the accounting graduates (entry level) they have hired and final year students’ self- perceptions about the level of generic skills they expect to acquire upon completion of their academic study?

(4) Is there a gap between educators’ beliefs about the level of generic skills accounting graduates have acquired upon completion of academic study, and graduates’ self- perceptions about the level of generic skills they have acquired upon completion of their academic study?

(5) Is there a gap between employers’ perceptions of the level of generic skills acquired by the accounting graduates (entry level) they have hired and educators’ perceptions about the level of generic skills that accounting graduates have acquired upon completion of academic study?

(6) Is there a gap between employers’ perceptions of the level of generic skills acquired by the accounting graduates (entry level) they have hired and graduates’ self-perceptions about the level of generic skills they have acquired upon completion of academic study?

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The constraints gaps are explored by examining the views of final year students and graduates and accounting educators. Here, the key questions focus on:

(1) Are there any differences between final year students’ perceptions of the level of generic skills that should be acquired upon completion of academic study and the self- perceived level of generic skills they expect to acquire upon completion of their academic study?

(2) Are there any differences between graduates’ perceptions of the level of generic skills that should be acquired upon completion of academic study and the self-perceived level of generic skills they acquired upon completion of their academic study?

(3) Are there any differences between the perceptions of accounting educators regarding the level of different generic skills that should be acquired upon completion of academic study and the self-perceived level of generic skills accounting graduates have acquired upon completion of academic study?

(4) What are the constraining factors perceived by these three groups?

The question relating to expectation–performance gap as perceived by employers focus on: (1) Are there any differences between the perceptions of employers regarding the level of different generic skills that should be acquired upon completion of academic study and the level of generic skills acquired by the accounting graduates (entry level) they have hired?

75 Figure 4.3: Modified Bui and Porter (2010) framework used in this study

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4.5

Summary

To classify the different generic skills and thus allow them to be explored in more specific detail, this study uses the IFAC framework based on the standards outlined in IES 3 and IES 4, namely intellectual skills, personal skills, interpersonal and communication skills, OBM skills and ethical skills.

This study adopted the framework of Bui and Porter (2010) with a few modifications to allow the exploration of differences in the beliefs, expectations and perceptions of the different stakeholder groups. This framework also allows the identification of the reasons graduates are failing to acquire the necessary skills for the workplace. The extension of Bui and Porter’s original framework provides the opportunity to evaluate the effectiveness of skills development in accounting education by exploring the views and expectations of final year students and graduates in addition to employers and accounting educators’ views. This is a necessary extension, given that students and graduates have chosen to invest in accounting education and thus expect a return from their degree course in the form being employable.

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Chapter Five: Methodology

5.1

Introduction

This chapter discusses and explains the methodological approaches used to address the research questions. In particular, it describes the research stance taken by the study, data collection procedures (e.g., sampling techniques, methods of collecting data, questionnaires and interviews), data analysis and ethical issues, and the overall reliability, validity, and generalisability of the study.